公允价值发展综述及新准则下运用探讨

Summary of Fair Value Development and Application under New Standards

公允价值是时代发展和社会进步的产物。在我国,公允价值经过了引入、规避、再引入的发展历程。2017年,财政部相继发布几项金融工具会计准则,对深化公允价值运用起到了推波助澜的作用。然而,这也对公允价值的估值技术、相关人员的专业素质等方面提出了更高的要求。

Fair value is the product of the development of the times and social progress.In China,fair value has gone through the process of introduction,avoidance and reintroduction.In 2017,the Ministry of Finance issued several accounting standards for financial instruments,which contributed to deepening the application of fair value.However,it also puts forward higher requirements for fair value valuation technology and the professional quality of relevant personnel.